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    • Audit Quality and Earnings Management In Indonesian Initial Public Offerings 

      Gumanti, Tatang Ary; Nastiti, Ari Sita; Utami, Elok Sri; Manik, Ester (2019-03-22)
      This study examines the effect of audit quality on earnings management (as measured by discretionary current accruals) for Indonesian IPO firms. Earnings management is measured using current accruals, assuming that the ...